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During the past 12 months, Upper Tamakoshi Hydropower's average Book Value Per Share Growth Rate was -0.50% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 0.90% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was -5.80% per year.
Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.
During the past 8 years, the highest 3-Year average Book Value Per Share Growth Rate of Upper Tamakoshi Hydropower was 9.70% per year. The lowest was -30.90% per year. And the median was -0.30% per year.
Upper Tamakoshi Hydropower (XNEP:UPPER) Book Value per Share Explanation
Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.
For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.
Upper Tamakoshi Hydropower Book Value per Share Related Terms
Upper Tamakoshi Hydropower Book Value per Share Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Upper Tamakoshi Hydropower Book Value per Share Chart
Upper Tamakoshi Hydropower Book Value per Share Competitor Comparison
For the Utilities - Renewable subindustry, Upper Tamakoshi Hydropower's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Upper Tamakoshi Hydropower PB Ratio vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Upper Tamakoshi Hydropower's PB Ratio distribution charts can be found below:
* The bar in red indicates where Upper Tamakoshi Hydropower's PB Ratio falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Book Value per Share of NPR46.56 mean?
Upper Tamakoshi Hydropower (XNEP:UPPER) has a Book Value per Share of NPR46.56 as of Apr. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Upper Tamakoshi Hydropower and its competitors.
Is Upper Tamakoshi Hydropower's Book Value per Share too high?
Upper Tamakoshi Hydropower's current Book Value per Share is NPR46.56. Overall, Upper Tamakoshi Hydropower has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upper Tamakoshi Hydropower's Book Value per Share compare to competitors?
Upper Tamakoshi Hydropower's Book Value per Share of NPR46.56 can be compared against companies in the Utilities - Independent Power Producers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for an Utilities - Independent Power Producers company?
A good Book Value per Share depends on the Utilities - Independent Power Producers industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Upper Tamakoshi Hydropower and its competitors. Upper Tamakoshi Hydropower's current Book Value per Share is NPR46.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upper Tamakoshi Hydropower stock overvalued right now?
Based on GuruFocus' analysis, Upper Tamakoshi Hydropower (XNEP:UPPER) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR238.24, compared to a current price of NPR191.00 — trading 19.8% below its estimated fair value. The current Book Value per Share is NPR46.56. Upper Tamakoshi Hydropower's overall GF Score™ is 57/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Upper Tamakoshi Hydropower (XNEP:UPPER), the current Book Value per Share is NPR46.56 as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Upper Tamakoshi Hydropower (XNEP:UPPER) Overvalued in 2026?
Based on GuruFocus' analysis, Upper Tamakoshi Hydropower stock appears to be undervalued.
The current stock price of NPR191.00 is trading 19.8% below its estimated GF Value™ of NPR238.24.
GuruFocus considers Upper Tamakoshi Hydropower to be Modestly Undervalued.
Key valuation signals for XNEP:UPPER:
Book Value per Share: NPR46.56
GF Value™: NPR238.24 vs. price of NPR191.00 (19.8% below fair value)
No single metric tells the full story. See the XNEP:UPPER stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Upper Tamakoshi Hydropower Ltd operates in the utilities sector in Nepal. Its main line of business involves the development of hydropower projects, including detailed feasibility, construction, and operation. The company has developed and is developing the following hydropower projects in the Tamakoshi River basin as follows: the Upper Tamakoshi Hydroelectric Project (UTKHEP), a 456 MW plant already under operation; the Rolwaling Khola Hydroelectric Project; and the diversion of the Rolwaling River to the UTKHEP intake pond. It is engaged in only one business activity: the generation and sale of electricity.
57GF Score
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